frantz - 1999 - auditor''s skill, auditing standards, litigation, and audit quality
auditor's guide to information systems auditing
... 103
Business Information Systems 104
Integrated IS Auditor vs Integrated IS Audit 104
Auditees as Part of the Audit Team 106
Application Audit Tools 107
Advanced Systems 107
Specialist Auditor 107
IS ... myriad of forms.
In addition, the use of computer systems with built-in pro-
grammed procedures permit the auditor to adopt a systems approach
to auditing in that the controls...
![brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_ayf1420548102.jpg)
brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]
... later years of audit firm tenure determines that audit quality is a
concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in
earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et
al. 2009; Boone et al. 2009). They find that both short and l...
![ghosh and moon - 2005 - auditor tenure and audit quality [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_wrb1420548124.jpg)
ghosh and moon - 2005 - auditor tenure and audit quality [mar]
...
(P31)
-1 .969
(-5 .25)***
-0 .208
(-0 .91)
-0 .366
(-1 .01)
AE
(P2)
1.314
(4.77)***
-0 .148
(-0 .58)
-0 .030
(-0 .08)
(P1
+
32)
-0 .655
(-5 .25)***
-0 .356 (-2 .03)**
-0 .396
(-1 .84)*
E *Tenure ...
(1328)
-0 .025
(-7 .75)***
-0 .025
(-8 .53)***
Beta
(129)
-0 .005
(-0 .18)
-0 .003
(-0 .10)
Size
(0...
gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
...
has
retained
the
auditor
+
Please
cite
this
article
in
press
as:
González-Díaz,
B.,
et
al.
Auditor
tenure
and
audit
quality
in
Spanish
state-owned
foundations.
...
in
press
as:
González-Díaz,
B.,
et
al.
Auditor
tenure
and
audit
quality
in
Spanish
state-owned
foundations.
Revista
de
Contabilidad
–
Spanish...
gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality
...
Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality
Ferdinand A. Gul
School of Business
Monash University
Sunway Campus
Selangor, Malaysia
Email: ferdinand .gul@ buseco.monash.edu.my ...
Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality
Abstract: Using a sample of public firms listed in the...
hossain - 2013 - effect of regulatory changes on auditor independence and audit quality
... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit services
fees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... (3.620)
INVESTMENTS -1 .350*** -1 .817*** -1 .332*** -1 .812***
(-5 .200) (-8 .080) (-5 .120) (-8 .070)
BIG4 -0 .270** -0 .183 -0 .266** -0...
![chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_bpj1420548143.jpg)
chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]
... permission.
ABSTRACT
Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory
Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation
Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and
opposing this policy measure. I also describe the auditor design...
![daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_sds1420548148.jpg)
daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]
... length of the auditor ten-
ure within rotation have on the bank loan of cers’ per-
ceptions of audit firms’ independence?
RQ2a: Does the rotation of the external audit firm affect
the bank loan of cers’ ... whether the pres-
ence of an audit firm rotation policy impacts bank loan
of cers’ perceptions of audit quality (Q2a) and the impact,
if any...
dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality
... involvement in auditor selection leads to an
Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality 151
The Accounting Review
January 2012
increase in both audit fees and quality but ... ,0.01
Initial 0.23 0.12 ,0.01
The p-values are two-tailed.
(continued on next page)
Shareholder Voting on Auditor Selection, Audit Fees, and Aud...
frantz - 1999 - auditor's skill, auditing standards, litigation, and audit quality
... costs, and auditing standards.
Regardless of whether or not auditors’ levels of skill are observable, the
AUDITOR’S SKILL, AUDITING STANDARDS, LITIGATION AND AUDIT QUALITY 153
quality of audit ... amongst auditing standards, litigation, and
auditors’ levels of skill, which determines auditors’ responses to auditing standards.
The paper shows that the quality...
lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... the
common auditor size-based proxy for audit quality.
Several studies focus on the link between audit
quality (proxied by Big 6) and the accrual
component of earnings.
7
Francis et al. (1999)
demonstrate ... Auditor Conservatism and Audit
Quality: Evidence from IPO
Earnings Forecasts
Philip J. Lee,
1
Sarah J. Taylor
2
and Stephen L. Taylor
3
1
Universi...
lim and tan - 2008 - non-audit service fees and audit quality- the impact of auditor specialization
... Total audit fees is the sum of audit fees and audit- related fees. Total non -audit fees is the sum of IS fees, tax fees, and other fees. Total fees is the sum of total audit fees and
total non -audit ... narrowing the scope of non -audit services and requiring disclosure
204 C Y. LIM AND H T. TAN
of both audit fees and fees...
knechel and vanstraelen - 2007 - the relationship between auditor tenure and audit quality implied by going concern opinions
... 113
AUDITING: A JOURNAL OF PRACTICE & THEORY
Vol. 26, No. 1
May 2007
pp. 113–131
The Relationship between Auditor Tenure
and Audit Quality Implied by
Going Concern Opinions
W. Robert Knechel ... of auditor tenure on the likelihood an auditor issues a going concern opinion.
Prior research on the relationship between auditor tenure and...
lu - 2006 - does opinion shopping impair auditor independence and audit quality
... the
predecessor auditor s and the successor auditor s independence impaired
by dismissal threats and opinion shopping? Is the successor auditor s audit
quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised by
dismissal threats and opinion shopping. Second, the successor auditor s
audit quality exceeds the...
![tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]](https://media.store123doc.com/images/document/2015_01/06/medium_dfy1420548264.jpg)
tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]
... Independence and
Audit Quality: A Literature
Review
Nopmanee Tepalagul
1
and Ling Lin
2
Abstract
This article presents a comprehensive review of academic research pertaining to auditor
independence and audit ... online 4 August 2014Journal of Accounting, Auditing & Finance
Nopmanee Tepalagul and Ling Lin
Auditor Independence and Audit Quality:...
Từ khóa: